it has also been passed in the country of india and it failed there, too. what people don't realize is that a lot of the times the plastic surgeon is doing a combined reconstructive and cosmetic procedure and it is difficult to separate one from the other. the most important part of it is the humanity involved in it. a lot of times it is reconstructing people and their scars, for instance, breast cancer, skin cancer and even cleft lip and pallet and i doubt many americans will want to have that taxed. i bet there are a lot of women who have had breast cancer who will be against this. >>> do we know if there will be a distinction between something like an eyebrow lift that is cosmetic? >> the details haven't been worked out. i think it is still in the committee. i know that senator balk said we will have some fun with this one and i think there was an uproar in there because i doubt many people who have had cancer think there is much fun or humor to it. >> seems like so much of what washington is focused on is making sure they go after the high tax bracket f